Tom purchased the following assets for use in his business during the current year:

Date	Asset	Cost
12-Jan	Car	24,000
4-Feb	Equipment	36,000
15-Mar	Qualified leasehold improvement	40,000
24-Apr	Computers	10,000
	Total	110,000

Tom is single and has $50,000 in profits before depreciation expense and has no other sources of income. Tom does not expect to purchase any new assets next year and hopes to grow sales, but who knows for sure?

Give Tom two options as to how to depreciate the assets for tax. Select one option to recommend and justify your answer. Assume the business profits will pass through to Tom at the individual level.